Form W-7 - Application for IRS Individual Taxpayer Identification Number

To access and/or print form:  http://www.irs.gov/pub/irs-pdf/fw7.pdf

Detailed Instructions To Complete Form W-7

Step 1
Determine if you claimed a tax treaty benefit with the United States with respect to financial aid. 

• If it is determined that you did claim a tax treaty benefit – go to Step 2.
• If it is determined that you did not claim a tax treaty – go to Step 3.

Please refer to table below: 

• If your country is listed on the table – you may have claimed a tax treaty benefit.  E-mail Sara Marcotte at sjmarcot@mtu.edu to verify.
• If your country is not listed on the table – you did not claim a tax treaty benefit.  Go to Step 3.

Step 2
On Form W-7 in the Section “Reason you are submitting Form W-7”, complete the following:

• Check  box “a” – Nonresident alien required to obtain ITIN to claim tax treaty benefit
• Check box “h” – Other and write in “Exception 2(b) – Scholarships, Fellowships, Grants with tax treaty benefit
• Under box “h” enter additional information.  Enter your country and tax treaty article number.  Tax Treaty article number can be found on the last page (page 4).
• NOW GO TO STEP 4

Step 3
On Form W-7 in the Section “Reason you are submitting Form W-7”, complete the following:

• Check  box “f” – Nonresident alien student, professor, or researcher filing a U.S. tax return or claiming an exception.
• Check box “h” – Other and write in “Exception 2(c) – Scholarships, Fellowships, Grants with no tax treaty benefit
• NOW GO TO STEP 4

Step 4
Form W-7, Line 1a:  Enter your name
Form W-7, Line 1b:  If name on line 1a differs from birth name – enter birth name on line 1b.

Step 5
Form W-7, Line 2:  Enter U.S. mailing address

Step 6
Form W-7, Line 3:  Enter your home address in your country

Step 7
Form W-7, Line 4:  Enter your birth information
Form W-7, Line 5:  Check if you are male or female

Step 8
Form W-7, Line 6a:  Enter country of citizenship
Form W-7, Line 6b:  Enter foreign tax id, if applicable
Form W-7, Line 6c:  Enter VISA information

Step 9
Form W-7, Line 6d: 

Refer back to Step 1:
            If it is determined you did claim a tax treaty exemption – go to Step 10.
            If it is determined that you did not claim a tax treaty exemption – go to Step 11.

Step 10

If you claimed a tax treaty exemption with the United States – you must be submit the following documents with the W-7:

• A letter or official notification from Michigan Tech awarding the scholarship, fellowship, or grant, OR
• A copy of a contract with a Michigan Tech

AND

• A copy of your passport showing a valid VISA issued by the U.S. Department of State. 
• A certified copy of the W-8BEN that was submitted to Michigan Tech to identify Tax Treaty Benefit. 
• Letter from Michigan Tech official stating that you are receiving non-compensatory income from scholarships, fellowships, or grants and will not be securing employment in the U.S.

*** If your documents display information on both sides – copy both sides and provide.

***For a copy of W-8BEN and the letter from Michigan Tech – contact Sara Marcotte who is the Accountant at Michigan Tech who deals with these types of issues.  You can contact Sara at sjmarcot@mtu.edu or at 487-2449.

Go to Step 12

Step 11

If you did not claim a tax treaty exemption – you must be submit the following documents with the W-7:

• A letter or official notification from Michigan Tech awarding the scholarship, fellowship, or grant, OR
• A copy of a contract with a Michigan Tech

AND

• A certified copy of your passport showing a valid VISA issued by the U.S. Department of State. 
• Letter from Michigan Tech official stating that you are receiving non-compensatory income from scholarships, fellowships, or grants and will not be securing employment in the U.S.

*** If your documents display information on both sides – copy both sides and provide.

***For a copy of the letter from Michigan Tech – contact Sara Marcotte who is the Accountant at Michigan Tech who deals with these types of issues.  You can contact Sara at sjmarcot@mtu.edu or at 487-2449.

Go to Step 12

Helpful Hint
Steps 10 & 11 indicate you must send in a “certified” copy of your passport.  Michigan Tech can certify a copy of your passport.  Please see Vicky Roy in the Registrar’s office in the Administration Building.  You must write on your copy the following information “This is a true copy of my passport” and also write your name and address.  Do not sign it at that time.  You must sign it in Vicky Roy’s presence.  You must also have some form of identification such as a driver’s license or Tech ID.

Step 12
Form W-7, Line 6e:  Complete
Form W-7, Line 6f:   May be left blank if you have not been issued a number in the past
Form W-7, Line 6g:  Enter College: Michigan Tech
                                    Enter city and state:  Houghton, Michigan
                                    Enter your estimated length of stay

Step 13
Sign, date, and enter phone number in the “Sign here” section.   No need to do “delegate” section.
DO NOT ENTER ANYTHING IN THE “ACCEPTANCE AGENT’S USE” SECTION!

Step 14
Mail W-7 and supporting documents to:
            Internal Revenue Service
            ITIN Operation
            P.O. Box 149342
            Austin, TX  78714-9342

You may call 1-215-516-2000 for assistance in completing this application.

You may also contact Sara Marcotte if you have questions.
            Sara Marcotte
            Accountant, Michigan Tech
            sjmarcot@mtu.edu
            487-2449

W-7 application:  http://www.irs.gov/pub/irs-pdf/fw7.pdf

A guide to understand W-7 application:  http://www.irs.gov/pub/irs-pdf/p1915.pdf

DESCRIPTION OF TABLE COLUMNS

Column A:  Students’ country of permanent citizenship. 

Column B:  Maximum length of exemption.  After the maximum years in the USA has been reached, the individual is subject to federal tax withholding.

• EXAMPLE:  A student from Indonesia has been in the USA for 6 years and has a $5,000 scholarship.  The $5,000 scholarship is taxable because the student has been in the USA over the 5 year limit.

Column C:  Maximum scholarship/fellowship amount for exemption.  The only country that has a limit on the scholarship/fellowship amount is if it’s a member of the Commonwealth of Independent States and the limit is $10,000.  Anything over $10,000 is taxable.

Column D:  The tax treaty article citation. 

Note (®):   This represents the U.S.S.R income tax treaty which includes Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan.

• Tax Treaties can be found at http://www.irs.gov/businesses/international/article/0,,id=96739,00.html.